Governor Deval Patrick's Budget Recommendation - House 2 Fiscal Year 2015

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1.027 -Exemption of Compensation to Massachusetts-Based Nonresident Military Personnel


Item DescriptionFY2011 FY2012 FY2013 FY2014 FY2015
1.027 Exemption of Compensation to Massachusetts-Based Nonresident Military Personnel
Compensation paid by the U.S. to nonresident uniformed military personnel on duty at bases within Massachusetts for services rendered while on active duty is defined as compensation from sources outside Massachusetts. It is therefore not taxed.

Comment: This tax treatment follows U.S. statutory law.

Origin:  50 U.S.C. App. 574; M.G.L. c. 62, S. 5A(c)
Estimate:  $9.4
8.6 8.9 9 9.1 9.4

Key:

ORIGIN  
IRCFederal Internal Revenue Code (26 U.S.C.)
U.S.C United States Code
M.G.L. Massachusetts General Laws
Rev. Rul.; C.B. Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES All estimates are in $ millions.


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